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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Study on the High-Tech Enterprise Tax Planning

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DOI: 10.25236/icemeet.2020.105


Lixi Ning

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Lixi Ning


The improvement of the external environment and the support of national policies are the external reasons for the development of high-tech enterprises. In order to enhance their comprehensive competitiveness, high-tech enterprises should pay more attention to the improvement of their own management level and investment and financial management capabilities. As an indispensable part of financial management, the tax planning of high-tech enterprises, if it can be used flexibly, will inevitably provide beneficial help to the capital flow, net profit and even comprehensive strength of high-tech enterprises. This article starts with the definition basis and characteristics of high-tech enterprises. The theoretical analysis of the tax planning of high-tech enterprises is carried out one by one according to the “three characteristics” of necessity, feasibility and particularity. The special analysis introduces high-tech enterprises the key areas of tax planning, the next main part selects the business matters and activities in these key areas for tax planning. Finally, for high-tech enterprises with higher tax planning risks than general enterprises, focus on high-tech Risk avoidance of corporate tax planning


Tax planning, High-tech enterprise, Risk management